MGT-8 – Certification of Annual Return
Who Files This?
Listed Companies and Public Companies (with paid-up share capital ≥ ₹10 crore or turnover ≥ ₹50 crore) must get their Annual Return (MGT-7) certified by a Practicing Company Secretary in Form MGT-8.
Applicability Criteria
Mandatory for:
All Listed Companies.
Public Companies meeting either of the following:
Paid-up share capital of ₹10 crore or more, OR
Turnover of ₹50 crore or more.
Why It Matters
MGT-8 provides an independent professional certification confirming that the Annual Return (MGT-7) is accurate and complies with provisions of the Companies Act, 2013. This increases regulatory trust and reduces compliance risks.
Process of Filing
Annual Return prepared in MGT-7.
Detailed verification by Practicing Company Secretary (PCS).
PCS issues MGT-8 Certificate confirming correctness.
MGT-8 is attached while filing MGT-7 on the MCA portal.
Documents Required
Final draft of Annual Return (MGT-7).
Board’s Report and Secretarial Records.
Registers of Members, Directors, and Shareholders.
Minutes of Meetings (AGM/Board).
Due Date
Same as MGT-7 filing (i.e., within 60 days of AGM).
MGT-8 must be attached along with MGT-7.
Penalty for Non-Compliance
Filing without MGT-8 where applicable = Defective Return.
Penalties may be levied on both the company and officers in default.
PCS issuing incorrect certification is also liable under the Act.
How Law to Corporate (LTC) Helps
Acting as your certifying PCS for MGT-8.
Conducting thorough compliance verification before certification.
Assuring full statutory compliance for smooth filing of MGT-7.
Helping avoid penalties on both company and professionals